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The following deals with Non-resident aliens and those Canadian
companies who
have not being filing their US returns when they have business
operations in the US.
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2. The IRS has announced a new compliance initiative for
non-resident aliens
and foreign corporations who have not filed their returns in a
timely
manner. Taxpayers will benefit from this initiative because the
IRS will
waive the filing deadlines set forth in Regulations 1.874-1(b)(1)
and
1.882-4(a)(3)(i). Taxpayers must file on or before September 15,
2003 and
pay the reported income tax liability along with each such
return.
The IRS has requested public comment on Notice 2003-38, which
sets out a
compliance initiative for non-resident aliens and foreign
corporations
that haven't filed U.S. income tax returns and that may be denied
deductions and credits under section 874(a) or 882(c)(2). The
comments
will become a matter of public record.
To access the Notice 2003-38, the Compliance Initiative
Frequently Asked
Questions and for additional information, visit
http://www.irs.gov/businesses/international/article/0,,id=110312,
00.html.
3. Requesting Tax Return Transcripts
When you need a transcript of your client’s filed tax return,
there are
two easy ways to request it -- by phone or mail.
1) Phone: Call the Practitioner Priority Service (PPS) toll-free
at
866-860-4259 and follow the prompts to use the automated system
or speak
with an IRS representative. If we have your client’s
authorization on
file, we will mail the transcript to you. For more than 10
requests,
please use our mail option.
2) Mail: Complete Form 4506 (Request for Copy or Transcript of
Tax Form),
have your client sign it and mail it to the address shown in the
instructions. Get Form 4506 by calling 1-800-829-3676 to receive
it by
mail or IRS TaxFax at 703-368-9694 using a FAX machine’s handset
to
receive the form on your FAX machine. The form is also on the IRS
web site
in a fill-in format at
<http://www.irs.gov/pub/irs-fill/f4506.pdf>.
Allow two weeks for delivery when requesting free transcripts
david ingram - [email protected]
108-100 Park Royal South
West Vancouver, BC, CANADA, V7T 1A2
(604) 913-9133 - (604) 913-9123 www.centa.com
Cell is (604) 657-8451 (10 AM to 10 PM seven days a week)
US / CANADA / MEXICO
Working Visa and Income Tax Specialists
Be ALERT, the world needs more "lerts"
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